Background: This study aims to analyze the effect of product quality and service quality of Bank Kalteng ATMs on customer satisfaction, focusing on students of the Accounting Department Association of Palangka Raya University for the period 2023/2024. Methods: Using multiple linear regression analysis and primary data from 60 respondents (Slovin method). This quantitative study used random sampling to survey 60 accounting students from a population of 70, with data collected via instruments and analyzed using multiple linear regression in EViews 12 to examine the effects of product quality and service quality on customer satisfaction. Findings: the results of the study show that product quality (X1) and service (X2) simultaneously have a positive effect on customer satisfaction (Y). Service quality (X2) has a positive and significant effect, while product quality (X1) has a positive but insignificant effect partially. From 60 respondents (56.7% female, 48.3% aged 19–20), regression results show that service quality (t = 3.19; p = 0.0023) significantly influences customer satisfaction, while product quality does not (t = 0.91; p = 0.3654), with both variables explaining 27.15% of the variation (R² = 0.2715). Conclusion: Service quality has a significant and dominant impact on customer satisfaction at Bank Kalteng, whereas product quality alone is not a strong predictor. Novelty/Originality of this article: This study highlights that in the context of regional banking services, customer satisfaction is more strongly driven by service quality than by product quality, contrasting common assumptions in customer behavior models.
Elpan Pino’o (Thu,) studied this question.